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Company Registration No. 14732842 (England and Wales)
Brown Ales Limited Unaudited accounts for the year ended 31 March 2026
Brown Ales Limited Unaudited accounts Contents
Page
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Brown Ales Limited Company Information for the year ended 31 March 2026
Directors
David Brown Oliver Brown
Company Number
14732842 (England and Wales)
Registered Office
Accounting Matters Ltd 17 Wellington Street Ripley Derbyshire DE5 3EH England
Accountants
Accounting Matters Limited 17 Wellington Street Ripley Derbyshire DE5 3EH
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Brown Ales Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,378 
6,458 
Current assets
Inventories
17,562 
11,902 
Debtors
24,823 
33,603 
Cash at bank and in hand
130,882 
65,859 
173,267 
111,364 
Creditors: amounts falling due within one year
(81,757)
(66,727)
Net current assets
91,510 
44,637 
Total assets less current liabilities
94,888 
51,095 
Creditors: amounts falling due after more than one year
(23,092)
(31,869)
Provisions for liabilities
Deferred tax
(799)
(1,231)
Net assets
70,997 
17,995 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
70,897 
17,895 
Shareholders' funds
70,997 
17,995 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by
David Brown Director Company Registration No. 14732842
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Brown Ales Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Brown Ales Limited is a private company, limited by shares, registered in England and Wales, registration number 14732842. The registered office is Accounting Matters Ltd, 17 Wellington Street, Ripley, Derbyshire, DE5 3EH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2025
12,877 
At 31 March 2026
12,877 
Depreciation
At 1 April 2025
6,419 
Charge for the year
3,080 
At 31 March 2026
9,499 
Net book value
At 31 March 2026
3,378 
At 31 March 2025
6,458 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
9,658 
11,261 
Other debtors
15,165 
22,342 
24,823 
33,603 
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Brown Ales Limited Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
19,291 
15,607 
Trade creditors
26,663 
27,127 
Taxes and social security
35,105 
13,324 
Other creditors
698 
10,669 
81,757 
66,727 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Amounts owed to group undertakings and other participating interests
16,847 
16,847 
Accruals
6,245 
15,022 
23,092 
31,869 
8
Average number of employees
During the year the average number of employees was 27 (2025: 23).
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